2014 (1) TMI 373

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.... Petition is filed for waiver of pre-deposit of duty of Rs.8,46,07,608/-, interest thereof and penalty of Rs.50 lakhs imposed. 2. The above said amounts have been confirmed by adjudicating authority as duty liability along with interest and imposed penalties on the ground that the appellant has availed in-eligible benefit of Notification No.5/2006-CE, dt.1.3.2006. 3. Ld. Counsel would take us th....

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.... him only on the ground that these decisions were in respect of two different exemption notifications while in the case in hand, there is only one exemption notification and two entries. 4. Ld. Additional Commissioner (A.R.) would reiterate the findings of the adjudicating authority. 5. On careful consideration of the submissions made by both sides and perusal of the records, we find that there ....